目录
•Towards measuring professionalism in accounting
关于会计学的专业性度量

•The pricing of accruals quality in credit default swap spreads
通过信用违约互换价差给应计质量定价

•Interventionist research in accounting: reflections on the good, the bad and the ugly
会计干预研究：对善、恶、丑的反思

•The impact of audit quality in rights offerings
审计质量对配股发行的影响

•Bond market integration of emerging economies and bilateral linkages
新兴经济体债券市场一体化与双边联系

•Does gender matter? The association between gender and the use of management control systems

and performance measures
性别重要吗？性别与使用管理控制系统和绩效指标的联系

•Accounting students’ perceptions of effective teaching and approaches to learning: impact

on overall student satisfaction
会计专业学生对有效教学和学习方法的认知：对学生整体满意度的影响

•Summary annual reports: length, readability and content
年度报告摘要：篇幅、可读性和内容

•Initial public offering prospectus forecast errors and mandatory explanations: evidence from

New Zealand
首次公开发行招股说明书预测误差及强制性解释：来自新西兰的证据

•Toward understanding short‐selling activity: demand and supply
理解卖空行为：需求与供给

•Overnight block trades in the Korean stock market
韩国股市隔夜大宗交易

•Has the value of cash increased over time?
随着时间的推移，现金的价值增加了吗？

•Transforming accounting curricula to enhance integrative learning
通过会计学课程改革来加强综合性学习

•Observations of supervisors and an actuarial research student on the qualitative research

process
导师和精算研究生对定性研究过程的观察

•Audit committee characteristics and financial statement comparability
审计委员会特征与财务报表可比性

•Real earnings management around CEO turnovers
围绕首席执行官换届的实际盈余管理

•Principal leadership style and school performance: mediating roles of risk management

culture and management control systems use in Australian schools
校长领导风格与学校绩效：澳洲学校风险管理文化与管理控制系统的中介作用

•Investor reaction to accounting misstatements under IFRS: Australian evidence
投资者对国际财务报告准则下会计错报的反应：来自澳大利亚的证据

•Business strategies and annual report readability
商业策略与年报可读性

•Return windows and the value relevance of earnings
收益窗口与收入的价值相关性

•IASB's independence in the due process: an examination of interest groups’ influence on the

development of IFRS 9
国际会计准则理事会在正当程序中的独立性：利益集团对国际财务报告准则9号的制定的影响

•The seasonality of gold prices in China does the risk‐aversion level matter?
中国黄金价格的季节性，风险厌恶水平是否重要？

•Does stronger corporate governance constrain insider trading? Asymmetric evidence from

Australia
加强公司治理是否限制内幕交易？来自澳大利亚的不对称证据

•Gauging the development of innovative capabilities in Accounting and Finance students: can

they drive the national innovation agenda?
衡量会计和金融专业学生创新能力的发展：他们能否推动国家创新议程？

•The change in the value relevance of accounting information after mergers and acquisitions:

evidence from the adoption of SFAS 141(R)
并购后会计信息价值相关性的变化：以SFAS 141（R）为例

•Drivers of research impact: evidence from the top three finance journals
研究影响的驱动因素：来自三大财经期刊的证据

•Structural holes and hedge fund return comovement: evidence from network‐connected stock

hedge funds in China
结构孔与对冲基金收益协动性：来自中国网络型股票对冲基金的证据

•Rollover risk and managerial cost adjustment decisions
展期风险与管理成本调整决策

•Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living

harmoniously’
推销研究：“品质表亲”，“大家庭”和“和谐生活”

•Margin trading and price efficiency: information content or price‐adjustment speed?
融资融券交易与价格效率：信息含量还是价格调整速度？

•The discrete and differential impact of monetary policy
货币政策影响的离散性和差异性

•Earnings volatility, ambiguity, and crisis‐period stock returns
收益波动性、模糊性与危机期间的股票收益

•Economic crisis and determinants of solvency in the insurance sector: new evidence from

Spain
经济危机与保险业偿付能力的决定因素：来自西班牙的新证据

•Past managerial guidance and returns to variance trading around earnings announcements
过去的管理层指导以及围绕盈余公告的交易差异收益率

•Quality investing in Asian stock markets
亚洲股市的优质投资

•Does news travel slowly before a market crash? The role of margin traders
在市场崩盘之前，新闻会慢速传播吗？保证金交易者的作用

•Sustainability of the accounting and finance academic profession: students’ and supervisors

’ views about the PhD supervision process
会计与金融学术专业的可持续性：学生和导师对博士生督导过程的看法

•The angel investment decision: insights from Australian business angels
天使投资决策：来自澳大利亚商业天使投资的见解

•Research on the use of financial statement information for forecasting profitability
利用财务报表信息预测盈利能力的研究

•Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag
一种规则适合所有人吗？来自使用XBRL和10-K申报滞后的证据

原文链接：https://onlinelibrary.wiley.com/toc/1467629x/2020/60/3

翻译者：王彦一